@article{GEOSABERES, author = {Lineu D'Agostin and Anderson Catapan}, title = { PROPOSAL OF METHODOLOGY FOR DETERMINING THE COLLECTION OF THE POTENTIAL OF THE TERRITORIAL TAX IN MUNICIPALITIES OF PARANÁ}, journal = {Geosaberes}, volume = {11}, year = {2020}, keywords = {}, abstract = {This research aimed to propose a method that allows estimating the potential of the collection of tax on the rural territorial property by municipalities. This is due to the absence of parameters and qualified information, as a consequence of the self-declaration character of the payment of tax on rural territorial property (ITR – Imposto Territorial Rural); in addition to the fragile effectiveness of the inspection process. The study was possible by cross-checking information from official entities, which enabled the confrontation of potential ITR collection with data provided by the taxpayers, as a way to avoid tax evasion. The study performed in the municipality of Paranapoema presented that the potential collection for 2018 would be 318% higher than the actual income received. Then, this research proposes a method for managers responsible for tax collection. The purpose is to provide conditions to supervise the collection of the tax, so it accomplishes its inspection function and its enforcement mission.}, issn = {2178-0463}, pages = {142--161}, doi = {10.26895/geosaberes.v11i0.874}, url = {http://geosaberes.ufc.br/geosaberes/article/view/874} }